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Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Employee’s contribution towards GPF, CPF and ESI deposited by ...


Timely IT Return Filing Validates Late Employee Fund Contributions u/ss 43B & 36(1)(va.

October 11, 2019

Case Laws     Income Tax     AT

Employee’s contribution towards GPF, CPF and ESI deposited by the assessee on or before the due date of filing the return u/s 139, though beyond the due dates as given under the respective Acts, cannot be disallowed u/s 43B or 36(1)(va).

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